Millet flour food preparation exemption covers qualifying powder products except pre-packaged and labelled supplies under State tax.
The State tax exemption schedule inserts serial number 94A under tariff heading 1901 for powder-form food preparations of millet flour containing at least 70 per cent millets by weight. Eligibility is limited to products that are not pre-packaged and labelled and takes effect from 20 October 2023. Pre-packaged and labelled goods remain outside the exemption entry.

Goods tax rate schedules revise classifications for molasses, millet preparations and industrial spirits, effective from the specified date.
Schedule I at 2.5 per cent gains entries for molasses and pre-packaged, labelled powdered food preparations of millet flour containing at least 70 per cent millets by weight. Schedule III at 9 per cent includes the specified millet-flour preparation and adds spirits for industrial use, while Serial number 1 in Schedule IV at 14 per cent is omitted. The amendments are deemed operative from 20 October 2023.

Passenger transport tax liability through electronic commerce operators now distinguishes omnibus services supplied by companies.
Passenger transportation under the Section 9(5) electronic commerce operator tax-liability mechanism is reclassified by excluding omnibus services from the existing residual motor-vehicle clause. Omnibus transport is separately covered where supplied through an electronic commerce operator, except when the service supplier is a company. Company adopts the Companies Act, 2013 meaning, and the revised classification and exclusion operate from 20 October 2023.

Construction service scope now covers land-inclusive sales while excluding transactions receiving full consideration after completion or first occupation.
Construction services are redefined to cover construction of a complex, building, or part thereof intended for sale to a buyer where the amount charged includes the value of land or undivided share of land. Transactions where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever occurs earlier, are excluded. The amendment is deemed effective from 20 October 2023.

Tax exemption for specified government services including water, public health, sanitation expanded to include railways and effective from October
The notification amends the earlier table by adding an exemption under Chapter 99 for services provided to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-rated Nil with Nil conditions. It further inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in several existing items, explanations and provisos. The amendment is effective from 20 October 2023.

Input tax credit limitation restricts credit on same-line input services to the rate charged by the supplier, with retrospective effect.
The amendment adds a proviso limiting input tax credit for input services in the same line of business: where the supplier of the input service charges State tax at a rate higher than that charged by the recipient, credit in excess of the tax corresponding to the recipient's lower rate shall not be taken. An illustration using motor cab services clarifies that the recipient can claim credit only up to the rate it charged on its outward supply. The amendment modifies specified table entries and is effective from 20th October 2023.

GST exemption scope adjusted: Ministry of Railways included in postal services entry; certain Central Government services excluded.
The amendment inserts "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one Table entry and inserts "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another Table entry, thereby bringing the Ministry of Railways within one notification entry while carving it out of the Central Government services entry; the amendment is made under the powers of the Tamil Nadu GST Act and is deemed to have effect from an earlier specified date.

Deemed valuation for corporate guarantees and procedural GST rule changes affecting registration, forms and time-limits introduced.
The Haryana GST (Fifth Amendment) Rules, 2023 (effective 26 October 2023) amend the 2017 Rules to deem the value of services by a supplier to a related person for providing a corporate guarantee to be a prescribed percentage of the guarantee amount or actual consideration, whichever is higher; substitute procedural language in rule 142(3) to require an intimation rather than an order; insert a one year expiry contingency in rule 159(2) and FORM GST DRC-22; add "One Person Company" to FORM GST REG-01; replace FORM GST REG-08 with a comprehensive cancellation template; revise FORM GSTR-8 entries for TCS, interest and late fee; and expand enrolment criteria in FORM GST PCT-01 PART-B.

Notified supplies under GST cover online money gaming, online gaming, and actionable claims in casinos from October 2023.
Notified supplies under the Andhra Pradesh Goods and Services Tax Act cover online money gaming, online gaming other than online money gaming, and actionable claims in casinos for the purposes of section 15(5). The notification is issued on the recommendations of the Goods and Services Tax Council and applies from 1 October 2023.

Commencement date set: Provisions of Andhra Pradesh GST Second Amendment Act commence from 1 October 2023.
The State government, invoking the appointing power conferred by the Act, designates 1 October 2023 as the date on which the provisions of the Andhra Pradesh Goods & Services Tax (Second Amendment) Act, 2023 shall come into force, formalizing the entry into force of the Amending Act for administrative and compliance purposes within the State.

Input tax credit refund amendment extends to imitation zari thread or yarn made from metallised polyester or plastic film.
The Government of Andhra Pradesh amended the existing refund notification under the State GST law to insert a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry limits refund of input tax credit to polyester film or plastic film used for that product. The amendment takes effect from 20 October 2023.

GST reverse charge amendment revises the recipient category for specified government entities under Andhra Pradesh law.
Amendment to the Andhra Pradesh GST notification issued under section 9(3) substitutes the entry in the relevant table for serial number 6 by specifying the recipient category as Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory or local authority. The amendment is made on the recommendations of the GST Council and operates from 20 October 2023.

Special procedure for condoning delayed GST appeals requires payment of admitted tax and part of disputed tax before filing.
Notification prescribes a special procedure for condoning delayed appeals against demand orders under sections 73 or 74 up to 31 March 2023, allowing affected taxpayers to file FORM GST APL-01 by the specified deadline provided they have paid in full the admitted portion of tax, interest, fee, fine and penalty and deposited a further portion of the disputed tax with a mandated part debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and non-tax demands are excluded.

Valuation of related party corporate guarantees set as a prescribed minimum deemed consideration, impacting GST valuation and compliance.
A new sub-rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher, for valuation purposes. The amendments also change rule 142 to require issuance of an intimation rather than an order, add a one year lapse provision for certain orders, revise registration and cancellation forms including REG-08 and GSTR-8, and expand enrolment categories in FORM GST PCT-01.

Millet flour exemption expanded for powder preparations with at least 70% millets, excluding pre-packaged and labelled goods.
Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to insert an entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled goods. The amendment adds the specified tariff entry to the exemption schedule and takes effect from 20 October 2023.

Value of supply for online gaming clarified, treating deposits and virtual assets as consideration and mandating registration and returns.
Amendments require registration applicants (with specified exceptions) to declare PAN and State/UT in FORM GST REG 01; prescribe that the value of supply for online gaming and actionable claims in online money gaming or casinos is the total amount paid or payable to or deposited with the supplier by or on behalf of the player, including virtual assets, and disallow deduction for refunds; mandate monthly filing of FORM GSTR 5A by persons supplying online money gaming from outside India and update FORM GST REG 10 to record type of supply, URLs, commencement date and a tax collection declaration.

Composition levy exclusion for suppliers of specified actionable claims restricts their eligibility for the composition scheme.
The notification amends the prior State notification to exclude registered persons making supply of specified actionable claims from eligibility for composition levy under section 10, by inserting qualifying language that explicitly removes such suppliers from the composition scheme.

Notification under section 15(5) GST classifies online money gaming, other online gaming and casino actionable claims as specified supplies.
Notification under section 15(5) of the Himachal Goods and Services Tax Act, 2017 notifies three supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification applies from the first day of October, 2023 and is issued on the recommendations of the GST Council, thereby classifying these supplies for the purposes of the Act.

Effective date adjustment for GST special procedure: provision sets a future start and deems it retroactive for earlier application.
Amendment to Notification No. 30/2023-State Tax inserts an effective date phrase for the prescribed special procedure and declares that insertion to be deemed effective from an earlier specified date, thereby creating a forward effective date coupled with retroactive deeming under the authority of section 148.

Specified actionable claim classification expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
Amendment to Notification No. 1/2017-State Tax (Rate) inserts Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. No. 228 and 229, and adds an Explanation that undefined terms carry meanings from the Himachal Pradesh GST Act, the Integrated GST Act and the Union Territory GST Act; the amendment is effective from the first day of October, 2023.